aReported noncompliance with applicable laws and regulations and/or substantial noncompliance with one or more of the Federal Financial Management Improvement Act requirements.

bThe auditors expressed an unqualified opinion on the Department of Health and Human Services’ fiscal year 2010 accrual-based financial statements, but not on the department’s 2010 Statement of Social Insurance. The auditors were unable to render an opinion on that financial statement.

cFor fiscal year 2010, only the Consolidated Balance Sheet and the related Statement of Custodial Activity of the Department of Homeland Security were subject to audit; the auditors were unable to express an opinion on these two financial statements.

dThe auditors of the National Aeronautics and Space Administration’s fiscal year 2010 financial statements issued a qualified opinion because of the affect of certain matters related to property, plant, and equipment and operating materials and supplies balances.